Ohio Revised Code (Last Updated: January 27, 2016) |
Title 45. XLV MOTOR VEHICLES - AERONAUTICS - WATERCRAFT |
Chapter 4504. LOCAL MOTOR VEHICLE LICENSE TAX |
Section 4504.12. No fee or tax on ridesharing arrangement
Latest version.
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As used in this section, "ridesharing arrangement" means the transportation of persons in a motor vehicle where such transportation is incidental to another purpose of a volunteer driver and includes ridesharing arrangements known as carpools, vanpools, and buspools.
No charter county or municipal corporation shall impose a fee or tax, other than that authorized by Chapter 4504. of the Revised Code, on the operation of a motor vehicle in a ridesharing arrangement or require a special license or permit for the operator of such a vehicle.
Effective Date: 07-01-1982